ESPACE DIDIER: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
What changed
ESPACE DIDIER
NACE 68.310, Real estate agency activities
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€85,414
2024 · -€42,462+€127,876
Equity
€6.1m
2024 · €6.0m+€85,414
Cash
€662,255
2024 · €42,603+€619,652
Balance sheet total
€6.5m
2024 · €7.9m-€1.4m
Largest movements
Assets
- Receivables within one year -€1.1m
down €1.1m (-99.4%), from €1.1m to €7,135
of which Other amounts receivable: -€1.1m
- Cash +€619,652
up €619,652 (+1,454%), from €42,603 to €662,255
mainly Receivables within one year (+€1.1m) and Stocks and contracts (+€438,375)
- Stocks and contracts -€438,375
down €438,375 (-9.1%), from €4.8m to €4.4m
- Tangible fixed assets -€274,057
down €274,057 (-16.3%), from €1.7m to €1.4m
- Deferred charges and accrued income -€161,822
down €161,822 (-94.9%), from €170,513 to €8,691
Equity and liabilities
- Current portion of long-term debt -€1.1m
no longer reported in 2025 (was €1.1m)
- Other debts -€313,665
no longer reported in 2025 (was €313,665)
- Profit (loss) carried forward +€85,414
up €85,414 (+2.5%), from €3.5m to €3.6m
Income statement
- Turnover +€315,498
up €315,498 (+61.4%), from €514,024 to €829,522
- Purchases and services +€308,699
up €308,699 (+125%), from €246,060 to €554,759
- Gross operating margin +€113,085
up €113,085 (+42.7%), from €264,965 to €378,050
- Financial income -€45,989
down €45,989 (-79.9%), from €57,586 to €11,597
- Provisions -€25,228
down €25,228 (-50.5%), from €49,937 to €24,708
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Result 2024
-€42,462
Gross operating margin
+€113,085
Staff costs
-€6,524
Depreciation
+€7,469
Write-downs
+€19,025
Provisions
+€25,228
Other operating charges
-€2,989
Financial income
-€45,989
Financial charges
+€23,723
Taxes
-€5,153
Result 2025
€85,414
raises the resultlowers the result
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
+€1.5m
Investment
+€198,714
Financing
-€1.1m
Cash 2024
€42,603
From operations (derived)
+€1.5m
Net result for the year
+€85,414
Depreciation
+€75,343
Stocks and contracts
+€438,375
Receivables within one year
+€1.1m
Deferred charges and accrued income
+€161,822
Provisions
+€24,708
Trade debts
-€6,456
Tax, wage and social debts
-€12,727
Advances received
+€390
Other debts
-€313,665
Accrued charges and deferred income
-€51,984
Investment (derived)
+€198,714
Investment in fixed assets (net)
+€198,714
Financing
-€1.1m
Debts after one year
+€3,100
Current portion of long-term debt
-€1.1m
Cash 2025
€662,255
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €7,871,176 | €6,485,306 | -€1.4m | -17.6% |
| Fixed assets | 21/28 | €1,676,837 | €1,402,780 | -€274,057 | -16.3% |
| Tangible fixed assets | 22/27 | €1,676,787 | €1,402,730 | -€274,057 | -16.3% |
| Land and buildings | 22 | €1,676,787 | €1,402,730 | -€274,057 | -16.3% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €6,194,339 | €5,082,526 | -€1.1m | -17.9% |
| Stocks and contracts in progress | 3 | €4,842,820 | €4,404,445 | -€438,375 | -9.1% |
| Stocks | 30/36 | €4,842,820 | €4,404,445 | -€438,375 | -9.1% |
| Amounts receivable within one year | 40/41 | €1,138,403 | €7,135 | -€1.1m | -99.4% |
| Trade receivables | 40 | - | €7,135 | +€7,135 | |
| Other amounts receivable | 41 | €1,138,403 | - | -€1.1m | |
| Cash at bank and in hand | 54/58 | €42,603 | €662,255 | +€619,652 | +1,454% |
| Deferred charges and accrued income | 490/1 | €170,513 | €8,691 | -€161,822 | -94.9% |
| Total equity and liabilities | 10/49 | €7,871,176 | €6,485,306 | -€1.4m | -17.6% |
| Equity | 10/15 | €6,045,709 | €6,131,123 | +€85,414 | +1.4% |
| Contributions | 10/11 | €2,330,000 | €2,330,000 | = | 0.0% |
| Capital | 10 | €2,330,000 | €2,330,000 | = | 0.0% |
| Issued capital | 100 | €2,330,000 | €2,330,000 | = | 0.0% |
| Reserves | 13 | €233,000 | €233,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €233,000 | €233,000 | = | 0.0% |
| Legal reserve | 130 | €233,000 | €233,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,482,709 | €3,568,123 | +€85,414 | +2.5% |
| Provisions and deferred taxes | 16 | €273,444 | €298,152 | +€24,708 | +9.0% |
| Provisions for liabilities and charges | 160/5 | €273,444 | €298,152 | +€24,708 | +9.0% |
| Other liabilities and charges | 164/5 | €273,444 | €298,152 | +€24,708 | +9.0% |
| Amounts payable | 17/49 | €1,552,023 | €56,030 | -€1.5m | -96.4% |
| Amounts payable after more than one year | 17 | €16,400 | €19,500 | +€3,100 | +18.9% |
| Other amounts payable | 178/9 | €16,400 | €19,500 | +€3,100 | +18.9% |
| Amounts payable within one year | 42/48 | €1,473,188 | €26,080 | -€1.4m | -98.2% |
| Current portion of amounts payable after more than one year | 42 | €1,114,650 | - | -€1.1m | |
| Trade debts | 44 | €7,737 | €1,281 | -€6,456 | -83.4% |
| Suppliers | 440/4 | €7,737 | €1,281 | -€6,456 | -83.4% |
| Advances received on contracts in progress | 46 | €8,762 | €9,152 | +€390 | +4.5% |
| Taxes, remuneration and social security | 45 | €28,374 | €15,647 | -€12,727 | -44.9% |
| Taxes | 450/3 | €7,374 | €5,408 | -€1,966 | -26.7% |
| Remuneration and social security | 454/9 | €21,000 | €10,239 | -€10,761 | -51.2% |
| Other amounts payable | 47/48 | €313,665 | - | -€313,665 | |
| Accrued charges and deferred income | 492/3 | €62,434 | €10,450 | -€51,984 | -83.3% |
| Turnover | 70 | €514,024 | €829,522 | +€315,498 | +61.4% |
| Non-recurring operating income | 76A | - | €103,286 | +€103,286 | |
| Goods, raw materials, services and sundry goods | 60/61 | €246,060 | €554,759 | +€308,699 | +125% |
| Remuneration, social security and pensions | 62 | €90,121 | €96,644 | +€6,524 | +7.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €82,812 | €75,343 | -€7,469 | -9.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€2,893 | -€21,919 | -€19,025 | -658% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €49,937 | €24,708 | -€25,228 | -50.5% |
| Other operating charges | 640/8 | €109,854 | €112,843 | +€2,989 | +2.7% |
| Gross operating margin | 9900 | €264,965 | €378,050 | +€113,085 | +42.7% |
| Operating profit (loss) | 9901 | -€64,865 | €90,430 | +€155,296 | |
| Financial income | 75/76B | €57,586 | €11,597 | -€45,989 | -79.9% |
| Recurring financial income | 75 | €57,586 | €11,597 | -€45,989 | -79.9% |
| Financial charges | 65/66B | €34,866 | €11,143 | -€23,723 | -68.0% |
| Recurring financial charges | 65 | €34,866 | €11,143 | -€23,723 | -68.0% |
| Profit (loss) for the period before taxes | 9903 | -€42,146 | €90,883 | +€133,029 | |
| Income taxes | 67/77 | €316 | €5,470 | +€5,153 | +1,629% |
| Profit (loss) for the period | 9904 | -€42,462 | €85,414 | +€127,876 | |
| Transfer from tax-exempt reserves | 789 | €399,950 | - | -€399,950 | |
| Profit (loss) for the period to be appropriated | 9905 | €357,488 | €85,414 | -€272,074 | -76.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.